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Securing orders in theory and practice of the financial government and administrative courts
Vondráková, Michala ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Securing orders in theory and practice of the financial government and administrative courts Abstract This work explains the institute of securing order, as defined in Act n. 280/2009, Coll., tax code. The aim of this thesis is to analyze how the securing orders were used by the Financial government and consequently judged by the Supreme Administrative Court of the Czech Republic. The first part of the work in concerned with the theory of securing orders, meaning their function, the way they are used and conditions for use as well as their termination. In this part, there are also the statistics of their use issued by the Financial government. This part of the work is based on commentaries of the Tax Code by Baxa and Kaniová, and Lichnovský, also a new publication by Vladimír Balcar and articles by experts on this topic from the ranks of tax advisors, Tomáš Hajdušek and Jan Rambousek. The second part of the work contains a description of five court decisions that prove that the institute is neither negative nor positive by itself, but it depends on its use by the Financial government. As an illustration, I chose cases that either confirm or reverse the securing orders. Specifically, in the second part I describe the following cases: the case of Českomoravská olejářská komanditní společnost (4 Afs 22/2015-...
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Women's Rights to Property in Late Eighteenth- and Nineteenth-Century England: Cultural Attitudes
Vondráková, Michala ; Nováková, Soňa (advisor) ; Clark, Colin Steele (referee)
Thesis Abstract The inequality of sexes in England has been a sore point in society for centuries. Since the seventeenth century, with the rise of the genre of the novel, writers touched upon this unevenness of rights. During the eighteenth century, there was an increase in the number of female writers and some of them made the issue of female rights their central theme. But to understand the problem, it is necessary to understand the laws concerning women in England in the eighteenth and nineteenth centuries. This thesis follows the course of a life of a woman, from before birth until the time after marriage has ended and the rights to property she possessed over the course of her life. It is concerned consecutively with the period before, during and after a marriage, as whatever rights a woman had changed dramatically with the change of her marital status. Since rights to property differed through time, but also through the social layers of the society, there is also a division into social classes. The focus of this work is the period in between 1753 and 1857, years that mark the two important Acts of Parliament that changed the matrimonial law and with it women's rights. In 1753, it was the Act for Better Preventing of Clandestine Marriages that put an end to the widespread clandestine and contract...
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